The Research On Internal Control Optimization For Hongyuan Pharmaceutical Company

This paper takes hongyuan pharmaceutical company as an example,On the basis of learning and referring to relevant internal control theories,this paper makes a detailed study on how to optimize the internal control of enterprises through case study,analyzes the existing problems and shortcomings of internal control of hongyuan pharmaceutical company,and proposes corresponding optimization countermeasures.In recent years,China's economy has developed rapidly,all kinds of enterprises are experiencing or have already experienced profound changes,and the financial problems that follow have also attracted people's attention.Among them,the most common and representative problem is the distortion of accounting information and the falsity of financial information.Accounting scandals,such as Enron,Wanfushengke fraud and Yinguangxia financial fraud,which were constantly exposed due to financial problems,once caused quite a stir in the capital market.Financial fraud has always existed in our vision,accounting information distortion has always been the focus of regulators and scholars from all walks of life.Experts and scholars in the field of financial accounting have been trying to find out why accounting information is distorted,but they have no results.Until the rise and popularization of the concept of " internal control" in China,experts and scholars tried to explain the phenomenon of accounting information distortion from the perspective of " internal control" and finally came to the conclusion that it is not an effective means to look for financial fraud only from the outside of the enterprise,but also need to conduct analysis and research in combination with the inside of the enterprise.Many enterprises have financial information fraud and other problems,largely due to the lack of effective internal control,such as imperfect control environment,lack of execution of internal control system,insufficient risk identification ability,and inadequate evaluation of internal control,which makes internal control of enterprises ineffective and risk management out of control,and ultimately leads to the lack of authenticity,incompleteness,rationality and legitimacy of financial information and information of enterprises.Therefore,establishing a sound and effective internal control system plays avital role in improving the quality of financial information.It is imperative to strengthen the internal control and make the internal control work orderly and effectively in the enterprise.Hongyuan Pharmaceutical Company is a local enterprise belonging to Hubei Province,which belongs to the new third board market enterprise.The new third board is different from other boards in favor of small and medium-sized enterprises and has more diversified and internationalized advantages.Therefore,this case is representative and typical.The author will take this case as an example to deeply discuss the internal control problems existing in the enterprise,and then put forward optimization suggestions in order to improve the internal control status of the enterprise and provide experience for other enterprises.